SEC Comment Letter for VERU INC. (VERU) (CIK 0000863894) (VERU) — Mar 30, 2010
VERU INC. (VERU) (CIK 0000863894)
Date: March 30, 2010 · CIK: 0000863894 · Accession: 0000000000-10-017346
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UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-4631 DIVISION OF CORPORATION FINANCE Mail Stop 4631 March 30, 2010 Ms. Donna Felch The Female Health Company 515 N. State Street, Suite 2225 Chicago, IL RE: The Female Health Company Form 10-K for the fiscal year ended September 30, 2009 Filed December 17, 2009 File #1-13602
Dear Ms. Felch: We have reviewed your response lett er dated March 11, 2010 and have the following additional comments. If you disagree , we will consider your explanation as to why our comment is inapplicable. In some of our comments, we may ask you to provide us with supplemental information so we ma y better understand your disclosure. After reviewing this information, we may or may not raise additional comments. Form 10-K for the fiscal year ended September 30, 2009
Note 6 - Income Taxes, page F-14
1. We note your response to our prior comment seven. Please revise future filings to include disclosures similar to the in formation you provided in your response.
Form 10-Q for the quarterly period ended December 31, 2009 Note 10 - FC1/FC2 Transition - Restructuring Costs, page 15
2. We note your responses to our prior comm ents eight and twelve. Please revise future filings to include disclosures similar to the information you provided in your response.
* * * *
Ms. Donna Felch The Female Health Company March 30, 2010 Page 2 As appropriate, please respond to these co mments within 10 business days or tell us when you will provide us with a response. Please furnish a letter that keys your responses to our comments and provides any requested supplemental information. Detailed response letters greatly facilitate our review. Please file your response letter on EDGAR. Please understand that we may have additional comments after reviewing your responses to our comments. If you have any questions regarding these comments, please direct them to Tricia Armelin, Staff Accountant, at (202) 551-3747, Anne McConnell, Senior Accountant, at (202) 551-3709 or, in their absence, to the undersigned at (202) 551-3689. S i n c e r e l y , John Hartz Senior Assistant Chief Accountant
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-4631
DIVISION OF
CORPORATION FINANCE
Mail Stop 4631
March 30, 2010
Ms. Donna Felch The Female Health Company 515 N. State Street, Suite 2225 Chicago, IL
RE: The Female Health Company
Form 10-K for the fiscal year ended September 30, 2009
Filed December 17, 2009
File #1-13602
Dear Ms. Felch:
We have reviewed your response lett er dated March 11, 2010 and have the
following additional comments. If you disagree , we will consider your explanation as to
why our comment is inapplicable. In some of our comments, we may ask you to provide
us with supplemental information so we ma y better understand your disclosure. After
reviewing this information, we may or may not raise additional comments.
Form 10-K for the fiscal year ended September 30, 2009
Note 6 - Income Taxes, page F-14
1. We note your response to our prior comment seven. Please revise future filings to
include disclosures similar to the in formation you provided in your response.
Form 10-Q for the quarterly period ended December 31, 2009
Note 10 - FC1/FC2 Transition - Restructuring Costs, page 15
2. We note your responses to our prior comm ents eight and twelve. Please revise
future filings to include disclosures similar to the information you provided in your response.
* * * *
Ms. Donna Felch
The Female Health Company March 30, 2010 Page 2
As appropriate, please respond to these co mments within 10 business days or tell
us when you will provide us with a response. Please furnish a letter that keys your
responses to our comments and provides any requested supplemental information.
Detailed response letters greatly facilitate our review. Please file your response letter on
EDGAR. Please understand that we may have additional comments after reviewing your
responses to our comments.
If you have any questions regarding these comments, please direct them to Tricia
Armelin, Staff Accountant, at (202) 551-3747, Anne McConnell, Senior Accountant, at
(202) 551-3709 or, in their absence, to the undersigned at (202) 551-3689.
S i n c e r e l y , John Hartz Senior Assistant Chief Accountant